2018 Annual Survey of Manufacturing Industries - Reporting Guide

Integrated Business Statistics Program (IBSP)

This guide is designed to provide additional information as you work through your questionnaire. If further assistance is required, please call us. A Statistics Canada employee will be happy to assist you.

What is the Annual Survey of Manufacturing Industries and why is it important?

The Annual Survey of Manufacturing Industries is conducted every year by Statistics Canada to obtain important information on the manufacturing sector (including logging operations) of the Canadian economy. Manufacturing establishments in Canada are required to provide information on such aspects of their operations as sales, costs/expenses, salaries and wages. Results from the Annual Survey of Manufacturing Industries help Statistics Canada in compiling key data on the Canadian economy, such as the Gross Domestic Product (GDP). The total value of sales is used along with inventories to calculate production statistics. Total sales of individual products, and external trade data, are used to estimate the size of the Canadian market for particular goods.

The data are also published and are used by the business community, trade associations, municipal, provincial/territorial, and federal governments, international organizations and private citizens.

Businesses and governments depend on official statistics to make vital economic decisions. For example:

The Bank of Canada relies on the GDP to make decisions that influence interest and exchange rates, which in turn affect the costs of doing business;

Businesses and associations use the survey results to:

track their performance against industry averages;

evaluate expansion plans;

prepare business plans for investors;

adjust inflation-indexed contracts;

plan marketing strategies.

Why was I chosen to receive the Annual Survey of Manufacturing Industries?

For most surveys, businesses are selected through random sampling to represent other businesses of the same type in their regions, with similar revenue or number of employees. Some businesses must be included every year as they contribute substantially to their particular industry or region. Smaller businesses must also be sampled if an industry only includes a limited number of businesses in a province or territory, to provide an accurate picture of an industry.

Whenever possible, Statistics Canada does use administrative data already filed with government, such as income tax returns or customs records. However, these sources do not contain all the information required to produce a complete industry profile. This is especially true for large businesses operating in a number of different industries, and in more than one province/territory. Tax records usually provide data for the legal entity but not for the different business units (establishments) that operate in different industries and/or provinces/territories. We need data from these specific business units to produce statistics by industry and by province/territory. Note: Although Statistics Canada can obtain records from the Canada Revenue Agency (CRA) to create statistics, CRA cannot access any individual survey records from Statistics Canada.

To protect the confidentiality of data provided by respondents, only data in aggregate form are available for use.

Your assistance in completing the enclosed survey is vital to the production of timely and accurate manufacturing statistics. If you experience difficulties in completing this survey, please do not hesitate to call us at 1-800-858-7921.

General remarks

This guide provides details to help you complete the survey with more exact responses in the following sections.

Introduction

Revenue

E-Commerce

Expenses

Sales of goods manufactured

Purchases of raw materials and components to be used in manufacturing process

Details on business locations

Detailed information on energy and water costs or expenses

The data requested can generally be obtained from:

The accounting records and financial statements (for profit centers) for your business unit;

Your production and cost reports (for cost centers);

Your employment and payroll records;

Other sources (e.g., your plant or production manager).

Introduction

Coverage

Please report the data for your establishment (referred to as a business unit) in this questionnaire. Each of the locations included in your business unit should be pre-printed in Details on this business’s locations section. If you have acquired or disposed of a location, please indicate this change in the space provided.

Note: A business unit is the smallest operating unit in your business that can report the following items:

The value of sales;

The cost of materials and supplies purchased;

The cost of energy and water utility purchased;

The opening and closing inventories;

The number of employees and their salaries and wages.

Generally a business unit corresponds to a plant, mill or factory. However, it may comprise more than one plant or location when your accounting records do not permit separate reporting of the items listed above. A business unit may also include ancillary or support units, such as sales offices or warehouses.

If your business has more than one business unit, a separate questionnaire should be completed for each unit. Each questionnaire should cover all the activities of the relevant business unit.

If your firm has a separate administrative unit or head office located in a municipality other than the one in which the plant is located, then you should also fill out a separate questionnaire for the Head Office Survey. The activities of ancillary or support units which serve more than one of your business units should also be reported on a head office questionnaire (even if there is no separate head office as such).

If you are in doubt about the best way to report, or you are not sure what questionnaires are being completed by other units of your firm, please call 1-800-858-7921 for assistance. Please quote the reference number on the front page of the questionnaire in all communications.

Reporting instructions

When precise figures are not available please provide your best estimates. Report all monetary values in Canadian funds, rounded to the nearest thousand dollars (e.g., $55,417.40 should be reported as 55). Percentages should be rounded (e.g., report 37.3% as 37 and 75.8% as 76).

Contact person section asks for the name of contact as well as the person primarily responsible for completing this questionnaire. Sometimes this is not the same person. Please answer both questions accurately.

Business or organization and contact information

This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).

1. Legal name and Operating name

Legal Name
The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting ‘Not currently operational’ and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name
The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

2. Designated contact person

Verify or provide the requested contact information of the designated business or organization contact person. The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire. If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.

3. Current operational status

Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1. If indicating the operational status of the business or organization is ‘Not currently operational’ then indicate an applicable reason and provide the requested information.

4. Main activity

This question verifies the business or organization’s current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS, are suitable for the analysis of production-related issues such as industrial performance.

The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.

The associated NAICS should reflect those activities conducted by the business or organizational unit(s) targeted by this questionnaire only, as identified in the ‘Answering this questionnaire’ section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization’s main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.

The NAICS classification contains a limited number of activity classifications; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.

Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.

If the current NAICS associated with this business or organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Reporting period information

May 1, 2017 to April 30, 2018

June 1, 2017 to May 31, 2018

July 1, 2017 to June 30, 2018

August 1, 2017 to July 31, 2018

September 1, 2017 to August 31, 2018

October 1, 2017 to September 30, 2018

November 1, 2017 to October 31, 2018

December 1, 2017 to November 30, 2018

January 1, 2018 to December 31, 2018

February 1, 2018 to January 31, 2019

March 1, 2018 to February 28, 2019

April 1, 2018 to March 31, 2019

Here are other examples of fiscal periods that fall within the required dates:

September 18, 2017 to September 15, 2018 (e.g., floating year-end)

June 1, 2018 to December 31, 2018 (e.g., a newly opened business)

Revenue

1. Sales of goods and services

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business’s ordinary activities.

For Manufacturing and Logging Industries

Report all sales (domestic and exports) of goods and services from Canadian locations at final selling price. Sales should be reported 'Free On Board' (FOB) factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory gate means truck gate if manufacturer is using own truck and driver).

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold.

Include:

Sales of goods manufactured from own materials whether at this business unit or at any other subcontracted manufacturing plants located within Canada;

Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;

Sales of logs and wood residue, regardless of the source of these materials (for logging operations only);

Sales of goods purchased for resale, as is (purchased from another company or another business unit of your firm not covered by this questionnaire);

Amounts received from progress billings;

Revenue from repair work (labour costs only as materials and products are owned by client);

Charges for installation of manufactured goods where installation is part of sales;

Book value of goods sold for rental;

Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e. book transfer value).

Rental and leasing revenue from assets owned by your business unit should be reported here. This revenue should be reported before deduction of expenses such as property taxes and repairs and maintenance excluding the goods and services tax (GST). Rental expenses should not be subtracted from rental revenues.

Include:

Revenue from rental or leasing of manufactured products made by your business unit;

Revenue from long and short term rental or leasing of vehicles, machinery and equipment owned by your business unit (including operating leases);

Commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives, and travel agencies – Compensation could also be reported under this item (for example, compensation for collecting sales tax).

4. Subsidies (including grants, donations and fundraising)

Include:

Non-repayable grants, contributions and subsidies from all levels of government;

A royalty is defined as a payment received by the holder of a copyright, trademark or patent. Royalties paid by your business unit should not be subtracted from royalty revenues.

Include:

Revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals. Examples are: motion pictures, computer programs, etc;

Revenue from outside installation or construction work not related to your own products.

9. Total Revenue

(sum of lines 1 to 8)

E-commerce

Mobile appInclude:

Sales through any app, or application, that is downloaded and designed to run on a handheld device such as a smartphone or tablet (for example, places where a user may download these apps include Apple’s App Store, Google Play or Blackberry App World).

Company website

Include:

Sales through a browser-based website where your organization maintains control of the content.

Third-party website

Include:

Sales through a browser-based website where a third-party maintains the structure of the website and control of the look and feel while your company only provides the product to be sold (for example, Amazon, Expedia, Etsy).

Electronic Data Interchange (EDI)

A standard format for exchanging business data. EDI is based on the use of message standards, ensuring that all participants use a common language.

Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 – Statement of Remuneration Paid) for this reporting period. Amounts reported should be gross, before any deductions at source.

Include:

Indirect labour costs (e.g., food service staff, repair staff);

Overtime payments;

Vacation pay;

Payments to casual labour;

Directors’ pay;

Bonuses (including profit sharing);

Commissions paid to regular employees such as your manufacturer’s agents;

Taxable allowances (e.g., room and board, gifts such as air tickets for holidays);

Retroactive wage payments;

Stock options awarded to employees (the amount for which you have entered a “code 38” on the employees’ T4 and which is included in box 14 – value according to CRA rules);

Any other allowance forming part of the employee’s earnings;

Payments to individuals working on their own premises using equipment and materials provided by your business unit since such persons should be treated as employees;

Severance pay.

Exclude:

Deferred stock options awarded to employees that meet relevant CRA rules (the amount for which you have entered a “code 53” on the employee’s T4 and which is excluded from box 14);

Amounts paid out to other business units for employment costs only;

Monies withdrawn by working owners and partners of unincorporated business units;

Director’s fees or distribution of profits to shareholders of incorporated business units;

Contributions to provincial and territorial health and education payroll taxes (applicable to your business unit);

Workers’ compensation (provincial or territorial) applicable to your business unit;

Employer portion of EI premiums;

Association dues paid by the employer;

All other employee benefits such as childcare and supplementary unemployment benefit (SUB) plans.

Exclude:

Employee portions of employee benefits (i.e., deductions from pay).

3. Subcontracts

Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house. In such cases, business units provide materials to other business units or individuals for the production of outputs on a so-called “custom basis”. Subcontract expense only refers to work hired out for production towards the company’s outputs.

Include:

Commissions paid to non-employees;

Any amount you pay to any other business units, firms, or individuals for work done on materials you own;

Custom work and contract work;

Subcontract and outside labour;

Hired labour.

Exclude:

Research and development subcontracts (report these amounts at question 4 - Research and development fees);

Salaries and wages paid to employees;

Payments to individuals working on their own premises using machinery, equipment and materials provided by your firm (such persons should be treated as employees);

Cost of materials;

Cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 21 – All other costs and expenses);

Paid activities (purchased or subcontracted) conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

Exclude:

Own labour costs (included at line 2. a. - Salaries, wages and commissions)

5. Professional and business fees

Please report only the total cost of purchased professional or business service fees here (a detailed breakdown may be required in a subsequent section).

Include:

Legal services;

Accounting and auditing fees;

Education and training fees;

Appraisal fees;

Management and administration fees;

Property management fees;

Information technology (IT) consulting and service fees (purchased);

Data processing services fees;

Architectural fees;

Engineering fees;

Scientific and technical service fees;

Other consulting fees (management, technical and scientific);

Veterinary fees;

Fees for human health services;

Payroll preparation fees;

All other professional and business service fees.

Exclude:

Service fees paid to Head Office and other business units not included in this questionnaire (report these at question 21 - All other costs and expenses);

The cost of in-house activities undertaken by your own staff.

6. Energy and water expenses

Report the cost/expense of purchased utilities attributed to operations in the current reporting period such as water, electricity, gas and heating.

Include:

Diesel, fuel wood, natural gas, oil and propane;

Sewage.

Exclude:

Energy expenses covered in your rental and leasing contracts;

Telephone, Internet and other telecommunications;

Vehicle fuel (report these at question 21 - All other costs and expenses);

Raw materials i.e. any fuel purchased as input to the manufacturing process as a feed stock or processing material (e.g. crude oil to be refined into gasoline) or for any other non-energy purpose (report these at question 1 - Purchases).

7. Office and computer related expenses

Please report all office supplies purchased and used by your business unit for both manufacturing and non-manufacturing operations.

Include:

Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;

Postage and courier fees (used in the day-to-day office business activity);

Memory storage devices and computer upgrade expenses;

Data processing expense (equipment, software and software licenses).

Exclude:

Telephone, Internet and other telecommunication expenses (report this amount at question 8 - Telephone, Internet and other telecommunication).

Purchased cable and satellite transmission of television, radio and music programs;

Wired telecommunication services;

Wireless telecommunication services;

Satellite telecommunication services;

Large bandwidth services to send/receive digital works;

Online access services;

Online information provision services.

9. Business taxes, licenses and permits

This item comprises the cost of various licenses and permits, and some indirect taxes (taxes levied on your business unit that are not corporate income or logging taxes, sales or excise taxes, or insurance premium taxes).

Exploration and development costs (include: geological prospecting, well abandonment and dry holes, exploration expenses, development expenses);

Safety supplies;

Cafeteria supplies;

Materials, components and supplies for installation and construction that is not related to own product;

All other supplies, material and components not elsewhere specified;

Variance;

All other expenses not reported elsewhere.

Exclude:

Items related to expenditures in prior periods.

22. Total expenses

(sum of lines 1 to 21)

Industry Characteristics

Sales

1. Cost Center

A cost center is a department or section of a company where managers are directly responsible for costs. For example, consider a company that has a manufacturing department, a research and development department, and a payroll department. Each department could be a cost center. Cost centers do not directly report revenues as these are reported by another part of the company such as a head office.

2. Valuation of sales

Please indicate whether you will report at final selling price or any alternate valuation.

If you are a single business unit firm, sales must be reported at your final selling price.

If you are part of a multi-business unit firm:
a) sales to your firm’s non-logging or non-manufacturing business units must be reported at your final selling price.
b) sales to your firm’s logging or manufacturing business units, sales branches, selling warehouses or head offices should be reported at the value shown on your books of account (i.e., book transfer value)

Report all sales (domestic and exports) goods and services from Canadian locations at final selling price. Sales should be reported FOB factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory gate means truck gate if manufacturer is using own truck and driver).

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold.

Please note that the questionnaires for the manufacturing industries and the logging industries are slightly different. Depending on which one you have received, the questions might be worded slightly differently and some categories of revenue might not be part of your questionnaire.

Sales for selected items

3. a. Sales of goods manufactured

Include:

Sales of goods manufactured from own materials whether at this business unit or at any other subcontracted manufacturing plants located within Canada;

Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;

Amounts received from progress billings;

Charges for installation of manufactured goods where installation is part of sales;

Book value of goods sold for rental;

Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e., book transfer value).

Repair work comprises fixing/repairing products that have already been installed or delivered to a client (or other business unit). This work could be done at the client’s facilities or at your business unit (where the products were uninstalled and shipped for repair). Repair work also includes warranty repairs where your business unit charges a fee to either an external business or another business unit within your firm. In all of these cases, your business unit has only provided labour to a client but this client owns the product(s) and materials involved.

Custom work, manufacturing service, comprise manufacturing work undertaken to the specifications of a client (or other business unit of your firm) prior to installation or initial delivery. Your business unit has only provided labour to a client but this client owns the product(s) and materials involved.

Please note that the questionnaires for the manufacturing industries and the logging industries are slightly different. Depending on which one you have received, the questions might be worded slightly differently and some categories of expense might not be part of your questionnaire.

4. a. Purchases of raw materials and components

Report the laid-down cost FOB plant gate, but excluding GST for all raw materials and components purchased for your logging or manufacturing process.

Include:

Shipping charges by common carrier or contract carriers;

Freight in and duty;

Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).

Purchases of gasoline, diesel fuel, propane, natural gas and other fuel used to operate any type of vehicle at the location or otherwise, such as sales representatives’ cars, delivery trucks, lift trucks, etc.

Exclude:

Any fuel purchased for power/heat generation.

Salaries, wages and commissions

Details on salaries, wages and commissions

Details on average number of people employed

This section requests a breakdown of total salaries, wages and commissions for this business unit. Amounts reported for salaries and wages should be gross, before any deductions from employees for income tax and employee contributions to health, accident, pension, insurance, or other benefits, all of which should be included. Please do this calculation separately for direct and indirect labour. Do not include benefit contributions by the employer.

To calculate the average number employed, add the number of employees in the last pay period of each month of the reporting period and divide this sum by the number of months (usually 12). Please do this calculation separately for direct and indirect labour.

The section is designed to account for all personnel on the payroll of your business unit.

6. Direct labour (manufacturing or logging)

Please report gross salaries and average number of workers.

Include employees engaged in:

Manufacturing (processing and/or assembling);

Logging and forestry support;

Packing, handling, warehousing;

Repair and maintenance, janitorial;

Watchmen;

Foremen doing work similar to their employees;

Erection/installation by own business unit when an extension of your manufacturing operations.

7. Indirect labour (administrative and selling/operating)

Please report gross salaries and average number of workers. Do not include workers that are not on your payroll.

Include:

Executives, administrators and office staff;

Sales staff;

Food service staff;

Building construction and major renovation staff (when work is chargeable to fixed asset accounts);

Machinery and equipment repair staff (when work is chargeable to fixed asset accounts).

Inventories

Inventories are to be reported at the value maintained in your accounting records (book value). If your accounting records do not distinguish between goods of own manufacturing and goods purchased for resale, please provide your best estimate of the distribution between the two inventory types.

Include:

Inventory at the manufacturing plant or at any warehouse or selling outlet which is treated as part of this business unit;

Inventory in transit in Canada;

Inventory held on consignment for Canada.

Exclude:

Goods owned and held in inventory abroad;

Any goods held on consignment from others.

8. a. Raw materials and components

Include:

Materials and components to be used in the manufacturing process;

Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline);

Non-returnable containers and other shipping and packaging materials.

Exclude:

Any raw material intended for resale in the same condition as purchased.

b. Goods and work in process

Include:

Partially completed goods;

The value of work done on goods accounted for under progress billing for which no payment has been received.

c. Finished goods manufactured

Include:

Goods of own manufacture from your business unit.

d. Goods purchased for resale, as is

Include:

All goods which are purchased for resale without further processing by your business unit.

Exclude:

Components manufactured by another business unit/firm that are purchased or transferred by this business and used as inputs for the assembly and manufacturing system (report these under question 11 – Raw material and components).

e. Other inventories (please specify)

Include:

All other inventory of materials used in your logging or manufacturing process but not included in the above categories.

Total inventories

(sum of lines a. to e.)

Sales of goods manufactured

This section represents a breakdown, by product for the total reported at question 3.a. Sales of goods manufactured in the Industry characteristics section. Please report the value of sales (in thousands of Canadian dollars) for each product produced by your manufacturing operations for the products listed in this section.

Exclude:

Shipping charges by contract or common carrier if possible for each product class. If your accounting records do not allow you to provide sales of your reported commodities net of shipping charges, you will be prompted to report your total shipping charges at a later time.

If you manufacture products that are not listed in this section, please enter the product description and relevant amounts at question 2 – All other products of own manufacture sold – please specify below

Purchases of raw materials and components to be used in the logging or manufacturing process

This section requests a breakdown, by product, of the total reported at question 4. a. - Purchases of raw materials and components of the Industry characteristics section. Please report the cost of raw materials for each individual product used in logging or manufacturing operations.

In reporting the cost of the various items purchased, give the laid-down value at your business unit, (i.e., the amounts after discounts actually paid or payable).

Where quantity information is requested, please provide this information from your records or, if not recorded, provide your best estimate.

Include:

Semi-processed goods, if you are part of a multi-business unit firm and receive semi-processed goods as transfers from the other business units of your firm for further processing. The cost of such goods should be equivalent to the transfer value reported by the shipping unit plus any transportation and handling charges paid by your business unit to common or contract carriers;

Any fuel purchased as an input into the manufacturing process, as a feedstock or processing material (e.g., crude oil processed into gasoline), or for any other non-energy purpose.

Exclude:

Fuel used for energy purposes (e.g., for office or plant heating) - These energy items should be reported in the "Detailed information on energy and water costs or expenses" section.

If you purchased raw materials that are not displayed in this section, please enter the raw material name and relevant amounts at question 2 – All other raw materials and components purchased – Please specify below.

Details on this business's locations

General guidelines

This section requests a breakdown of total operating revenues, salaries, wages and commissions for all locations included in this survey. Please report separately for each location (covered by your business unit).

Please indicate if any locations are no longer part of your business unit and should be deleted from the list. If you have added any locations to your business unit, or if any locations are missing from the list, please provide the information on these. The section is designed to account for all personnel on the payroll of your business unit, including those working in ancillary units which form part of your business unit.

Operating revenues represent the revenue generated from the course of normal business operations (e.g., sales and commissions).

Labour expenses

Amounts reported for salaries and wages should be gross, before any deductions from employees for income tax and employee contributions to health, accident, pension, insurance, or other benefits, all of which should be included. Please do this calculation separately for direct and indirect labour at each location. Do not include benefit contributions by the employer.

Direct labour (manufacturing or logging)

Include wages for employees engaged in:

Manufacturing (processing and/or assembling);

Logging and forestry support;

Packing, handling, warehousing;

Repair and maintenance, janitorial;

Watchmen;

Foremen doing work similar to their employees;

Erection/installation by own business unit when an extension of your manufacturing operations.

Indirect labour (for administrative and selling or operating only)

Please report gross salaries. Do not include workers that are not on your payroll.

Include salaries for:

Executives, administrators and office staff;

Sales staff;

Food service staff;

Building construction and major renovation staff (when work is chargeable to fixed asset accounts);

Machinery and equipment repair staff (when work is chargeable to fixed asset accounts).

Please indicate whether each specific location operated for the full reporting period or part of it. If a location did not operate for the full year, please provide an explanation in the space provided (e.g. seasonal operations, strike, plant closure, etc.)

Detailed information on energy and water costs or expenses

Please report information on all purchased energy, water utility expenses and electricity purchased by your business unit for energy purposes only. Answers to the detailed questions should cover amounts used by your business unit in all plant and office operations and any support units which are part of your business unit. Do not report fuel consumed as fuel purchased unless the amounts are substantially the same (or unless you can only report consumption)

Include:

Transportation costs, duties, etc. which form part of the laid-down cost at your business unit.

Exclude:

Any fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material or for any other non-energy purposes (e.g., a raw material for products such as chemicals, synthetic rubber and a variety of plastics).

1. Electricity

Please report the delivered cost of purchased electricity.

2. Gasoline

The cost of purchased gasoline includes that used for all plant operations.

Exclude:

Fuel for motor vehicle use

3. Light fuel oil

Please report the total value of purchased light fuel oil for this reporting period.

Include:

Light fuel oil includes all distillate type fuels for power burners;

Fuel oil no.2 (heating oil no. 2);

Fuel oil no.3 (heating oil no. 3);

Furnace fuel oil;

Gas oils;

Light industrial fuel.

4. Heavy fuel oil

Please report the total value of purchased heavy fuel oil for this reporting period.

Include:

All grades of residual type fuels for steam or diesel engines (non-vehicle use);

Bunker B and Bunker C;

Fuel oils no. 4, 5 and 6

Residual fuel oil.

5. Diesel fuel

Please report the total value of purchased diesel fuel for the current reporting period

Please report the total value of purchased natural gas, which comprises a mix of hydrocarbon compounds and small quantities of various non-hydrocarbons existing in a gaseous phase.

Exclude:

Fuel for motor vehicle use

8. Coal

Please report the total value of purchased coal for this reporting period.

9. Water Utilities

Please report the total value of water utility costs. Note that in some municipalities, water utilities are included in the municipal tax bill. If this case applies to you, please enter the amount if it is itemized on your tax bill.

10. Other energy and water expenses - specify:

Please report the total value of all other purchased energy types not specified elsewhere, e.g., steam, oxygen or hydrogen.

Remember, if you are experiencing difficulty in completing the survey or if you are not sure about how to respond to a specific question, please call us at1-800-858-7921 and someone will be happy to assist you.

Please keep a copy of this questionnaire accessible in case you receive an enquiry from our staff. It could also serve as a guide to completing next year's survey, if necessary.

Intergrated Business Survey Program (IBSP)

Thank you for your cooperation.
Remember, all data provided are kept confidential.
Please retain a copy for your records.